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RMO No. 35-2018: Amends RMO No. 15-2003 on the Standard Checklist of Documentary Requirements and Section III.8.8.4 of RMO No. 69-2010 on the issuance of manual serially-numbered Memorandum of Assignment to all One-Time Transactions (ONETT) cases

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Summary

RMO No. 35-2018 amends RMO No. 15-2003 on the Standard Checklist of Documentary Requirements and Section III.8.8.4 of RMO No. 69-2010 on the manual serially-numbered Memorandum of Assignment for One-Time Transactions (ONETT).

Key points

  1. Routing slip replaces MOA. ONETT Teams fill out the serially numbered Assignment/Routing Slip (Annex A of the Order). Issuance of the Memorandum of Assignment is discontinued.
  2. Revised checklist. The revised Checklist of Documentary Requirements for ONETT is used to process and facilitate the issuance of the Electronic Certificate Authorizing Registration (eCAR).

Who is affected

  • ONETT Teams

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances

CitesRMO No. 15-2003RMO No. 69-2010

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.